|
Decision Number: |
TC 06517 |
|
Appellant:
|
Esprit Logistics Management Limited, Mr Graham Dixon, OCUK Limited (formerly ESNET Limited), Michon Limited, Ripple Developments Limited, Mr David Wolfenden |
|
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Swami RAGHAVAN
|
|
Date Of Decision:
|
31/05/2018 |
|
Main Category:
|
INCOME TAX/CORPORATION TAX |
|
Main Subcategory:
|
Close company |
|
Notes:
|
INCOME TAX– close company – directors’ loan waiver scheme - whether release of debt for purposes of s415 ITTOIA tax charge – no – appeal dismissed |
|
Decision(s) to Download:
|
TC06517.pdf 
|
